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Finding No. 2024-001 -Allowable Activities-Loans repayments Condition Found Principal and interest have not been collected from the Revolving Fund on projects that were completed since before the execution of the loan agreement, which are included as part of the financial agreement dated September 2...
Finding No. 2024-001 -Allowable Activities-Loans repayments Condition Found Principal and interest have not been collected from the Revolving Fund on projects that were completed since before the execution of the loan agreement, which are included as part of the financial agreement dated September 2, 2022. Therefore, repayment of principal and payment of interest should have begun on their respective dates, as set forth in the loan agreement and notes payable executed thereto. Views of Responsible Officials and Corrective Action Plan Once the final inspection of a construction project is performed, DOH will submit notifications to PRASA requesting the Notice of Substantial Completion letter from PRASA concurring that the project is acceptable of the operation. Such letter will be an attachment to the formal notification that DOH will send to PRASA and PRIFA. DOH’s letter will specify the starting operating date and the useful life of the project. Therefore, PRIFA will be in position to collect principal and interest for the project according to federal regulations and as established in the loan agreement. Name (s) of the Contact Person (s) Responsible for Corrective Action Ángel Pantoja Rodríguez, Secretary of the Treasury Department, Eduardo Rivera Cruz, Executive Director Puerto Rico Infrastructure Financing Authority and Victor Ramos, Secretary of the Puerto Rico Department of Health. Anticipated Completion Date Immediately
FINDING 2024-014 Finding Subject: COVID 19-Education Stabilization Fund-Special Tests and Provisions-Wage Rate Requirements Contact Person Responsible for Corrective Action: Alexandria Eckert/Tyler Haskough Contact Phone Number: 260-356-8312 Email Address: aeckert@hccsc.k12.in.us/thaskough@hccsc.k12...
FINDING 2024-014 Finding Subject: COVID 19-Education Stabilization Fund-Special Tests and Provisions-Wage Rate Requirements Contact Person Responsible for Corrective Action: Alexandria Eckert/Tyler Haskough Contact Phone Number: 260-356-8312 Email Address: aeckert@hccsc.k12.in.us/thaskough@hccsc.k12.in.us Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: Huntington County Community School Corporation will establish an Internal Control Standards manual by July 1, 2025, along with the Segregation of Duties chart by August 1, 2025. These standards will include items that detail the procedures and processes along with the checks and balances needed to ensure proper oversight, prevention, detection, correction, or errors. Our process will also ensure reporting compliance is followed. The Internal Control Standards manual will include special tests and provisions and construction wage rate requirements. To ensure accuracy and efficiency, future reporting will be prepared by the grant administrator, reviewed by the Grants Specialist then approved by the Corporation Treasurer or Chief Operating Officer before submission. The Grant Specialist will ensure future projects with construction contracts will have a prevailing wage clause while also monitoring payroll to verify compliance. To ensure that the construction wage rate is complied with, the contractor will submit the certified payrolls to the Grant Specialist who will then provide to the Corporation Treasurer for review, initial and file with the construction pay application. Anticipated Completion Date: Huntington County Community School Corporation will establish the Internal Control Standards by July 1, 2025, and train administration and staff in August 2025.
FINDING 2024-013 Finding Subject: COVID 19-Education Stabilization Fund-Reporting Contact Person Responsible for Corrective Action: Alexandria Eckert/Tyler Haskough Contact Phone Number: 260-356-8312 Email Address: aeckert@hccsc.k12.in.us/thaskough@hccsc.k12.in.us Views of Responsible Officials: We ...
FINDING 2024-013 Finding Subject: COVID 19-Education Stabilization Fund-Reporting Contact Person Responsible for Corrective Action: Alexandria Eckert/Tyler Haskough Contact Phone Number: 260-356-8312 Email Address: aeckert@hccsc.k12.in.us/thaskough@hccsc.k12.in.us Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: Huntington County Community School Corporation will establish an Internal Control Standards manual by July 1, 2025, along with the Segregation of Duties chart by August 1, 2025. These standards will include items that detail the procedures and processes along with the checks and balances needed to ensure proper oversight, prevention, detection, correction, or errors. Our process will also ensure reporting compliance is followed. The Internal Control Standards manual will include special tests and provisions. To ensure accuracy and efficiency, future reporting will be prepared by the grant administrator, reviewed by the Grants Specialist then approved by the Corporation Treasurer or Chief Operating Officer before submission. Anticipated Completion Date: Huntington County Community School Corporation will establish the Internal Control Standards by July 1, 2025, and train administration and staff in August 2025.
FINDING 2024-011 Finding Subject: Subject: Special Education Cluster (IDEA) - Level of Effort, Earmarking Federal Agency: Department of Education Federal Programs: Special Education Grants to States, COVID-19 - Special Education Grants to States Assistance Listing Numbers: 84.027, 84.027X Federal Aw...
FINDING 2024-011 Finding Subject: Subject: Special Education Cluster (IDEA) - Level of Effort, Earmarking Federal Agency: Department of Education Federal Programs: Special Education Grants to States, COVID-19 - Special Education Grants to States Assistance Listing Numbers: 84.027, 84.027X Federal Award Numbers and Years (or Other Identifying Numbers): 21611-027-PN01, 22611-027-PN01, 22611-027-ARP Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Audit Findings: Material Weakness Contact Person Responsible for Corrective Action: Alexandria Eckert/Tyler Haskough Contact Phone Number: 260-356-8312 Email Address: aeckert@hccsc.k12.in.us/thaskough@hccsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Corporation Treasurer and Grant Specialist will prepare the grant financial data bi-annually for the Form 9. The information will be reviewed by the Director of Special Education prior to final submission. Anticipated Completion Date: July 30, 2025
FINDING 2024-009 Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions – Participation of Private School Children Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listings Numbers: 84.010 Federal Award Num...
FINDING 2024-009 Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions – Participation of Private School Children Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listings Numbers: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A210014, S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions – Participation of Private School Children Audit Finding: Material Weakness Contact Person Responsible for Corrective Action: Beth Husband/Alexandria Eckert Contact Phone Number 260-356-8312 Email Address: bhusband@hccsc.k12.in.us/aeckert@hccsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Monthly meetings will be held between the Title 1 Director, administrative assistant, and member of the business office to ensure all non-public schools receive and expend monies and documentation will be signed off on by two people and kept with reimbursement forms. Anticipated Completion Date: December 31, 2025
FINDING 2024-008 Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions – Assessment System Security Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listings Numbers: 84.010 Federal Award Numbers and Years...
FINDING 2024-008 Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions – Assessment System Security Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listings Numbers: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A210014, S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions – Assessment System Security Audit Finding: Material Weakness Contact Person Responsible for Corrective Action: Beth Husband/Alexandria Eckert Contact Phone Number 260-356-8312 Email Address: bhusband@hccsc.k12.in.us/aeckert@hccsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Each building will create a list of staff that are required to complete the testing security training for Assessments. Staff will sign off on completion of training. The Director of Curriculum and/or the Director of Title 1 will review and sign off after ensuring that all required staff have completed the training. Anticipated Completion Date: December 31, 2025
FINDING 2024-007 Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Supplement Not Supplant Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listings Numbers: 84.010 Federal Award Numbers and Years (o...
FINDING 2024-007 Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Supplement Not Supplant Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listings Numbers: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A210014, S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Supplement Not Supplant Audit Finding: Material Weakness Contact Person Responsible for Corrective Action: Beth Husband/Alexandria Eckert Contact Phone Number 260-356-8312 Email Address: bhusband@hccsc.k12.in.us/aeckert@hccsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Monthly meetings will be held between Title 1 Director, administrative assistant, and member of the business office to ensure all Title 1 schools receive and expend monies and documentation will be signed off on by two people and kept with reimbursement forms. Anticipated Completion Date: December 31, 2025
FINDING 2024-006 Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listings Number: 84.010 Federal Award Numbers and Years (or Othe...
FINDING 2024-006 Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listings Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A210014, S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Annual Report Card Audit Findings: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Beth Husband/Alexandria Eckert Contact Phone Number 260-356-8312 Email Address: bhusband@hccsc.k12.in.us/aeckert@hccsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: All withdrawals will have the proper documentation (transcript request or withdrawal form) attached to the student record and the form will be dated within two weeks of the student enrollment end date. The forms must be signed by the parent and the principal. Title 1 Director will review for accuracy and completion of forms. Anticipated Completion Date: December 31, 2025
FINDING 2024-005 Subject: Title I Grants to Local Educational Agencies - Level of Effort, Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listings Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers)...
FINDING 2024-005 Subject: Title I Grants to Local Educational Agencies - Level of Effort, Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listings Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers):S010A210014, S010A220014, S010A230015 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Audit Findings: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Beth Husband/Alexandria Eckert Contact Phone Number 260-356-8312 Email Address: bhusband@hccsc.k12.in.us/aeckert@hccsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Unused homeless reservation set aside funds will be carried over and added to the set aside amount for the new grant application. The Form 9 will be reviewed and signed off on by the Title 1 Director and a member of the business office. Anticipated Completion Date: December 31, 2025
FINDING 2024-004 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listings Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers):S010A21...
FINDING 2024-004 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listings Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers):S010A210014, S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Findings: Material Weakness Contact Person Responsible for Corrective Action: Beth Husband/Alexandria Eckert Contact Phone Number 260-356-8312 Email Address: bhusband@hccsc.k12.in.us/aeckert@hccsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Title 1 Director and a member of the business office will check to ensure the enrollment counts provided in the Title 1 application are accurate and that the nonpublic school enrollment, addresses, and socioeconomic status of students are accurate before submitting the information on the Title 1 application. Anticipated Completion Date: December 31, 2025
FINDING 2024- 003 Finding Subject: Covid 19-Emergency Connectivity Fund Program-Special Tests and Provisions-Restricted Purpose Contact Person Responsible for Corrective Action: Alexandria Eckert/Tyler Haskough Contact Phone Number: 260-356-8312 Email Address: aeckert@hccsc.k12.in.us/thaskough@hccsc...
FINDING 2024- 003 Finding Subject: Covid 19-Emergency Connectivity Fund Program-Special Tests and Provisions-Restricted Purpose Contact Person Responsible for Corrective Action: Alexandria Eckert/Tyler Haskough Contact Phone Number: 260-356-8312 Email Address: aeckert@hccsc.k12.in.us/thaskough@hccsc.k12.in.us Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: Huntington County Community School Corporation will establish an Internal Control Standards manual by July 1, 2025, along with the Segregation of Duties chart by August 1, 2025. These standards will include items that detail the procedures and processes along with the checks and balances needed to ensure proper oversight, prevention, detection, correction, or errors. Our process will also ensure reporting compliance is followed. The Internal Control Standards manual will include special tests and provisions for restricted purposes. This provision will detail asset inventory for purchased equipment by equipment invoices by the Information Technology department. Details will be outlined on how student devices are assigned to students and tracked. Anticipated Completion Date: Huntington County Community School Corporation will establish the Internal Control Standards by July 1, 2025, and train administration and staff in August 2025.
Corrective Action Plan to Finding 2024‐001: Contact person for corrective action: Melissa Neal, Registrar Correction Action Plan: The University plans to implement the following: During the 2024‐2025 academic year, the Registrar Office will implement the following mechanisms to ensure that all statu...
Corrective Action Plan to Finding 2024‐001: Contact person for corrective action: Melissa Neal, Registrar Correction Action Plan: The University plans to implement the following: During the 2024‐2025 academic year, the Registrar Office will implement the following mechanisms to ensure that all status change records are reported to NLSDS accurately.  Reinforce training of individuals in the compliance and control ownership roles to ensure controls are operating as designed.  Ensure that individuals in compliance and control ownership roles within the Registrar’s office validated that enrollment files submitted were processed in the correct sequence.
2024-001: PROVISIONS OF THE DAVIS-BACON ACT Program: Federal Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: $-0- Type of Finding: Noncompliance (Other Matter), Significant Deficiency in internal control Compliance Requirement: N. ...
2024-001: PROVISIONS OF THE DAVIS-BACON ACT Program: Federal Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: $-0- Type of Finding: Noncompliance (Other Matter), Significant Deficiency in internal control Compliance Requirement: N. Special Tests and Provisions Repeat Finding: No. Condition/Context: During our testing on one of 1 contractor, we noted the District did not have adequate internal controls designed to ensure contractors were in compliance with applicable Davis-Bacon Wage Rate requirements. The District did not retain documentation supporting indication of certified payrolls being submitted in accordance with monitoring compliance with the Davis-Bacon Act requirements for contracts funded by Impact Aid. In addition, contracts or purchase orders were not documented to support the need for compliance under Davis Bacon. Corrective Action: The District will establish internal control procedures during the purchasing process to ensure that all required vendors adhere to the provisions of the Davis Bacon Act and will obtain certified payroll reports to ensure compliance with those provisions. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Derrick Bryce, Business Manager
Finding Number: 2024-003 Equipment Property Management Recommendation: The University needs to enhance the precision of the controls over equipment purchases to ensure that a property record is created within the system containing the required information for all federally funded equipment. Manage...
Finding Number: 2024-003 Equipment Property Management Recommendation: The University needs to enhance the precision of the controls over equipment purchases to ensure that a property record is created within the system containing the required information for all federally funded equipment. Management concurs with the auditor’s recommendation. The University has taken immediate steps to comply with 2 CFR 200.313 and is in process of implementing the following actions: Planned Corrective Action (1): The University is incorporating an additional worktag into the procurement approval workflow for asset management, enabling the identification of asset purchase orders and ensuring their proper routing to the Asset Management team for asset record creation. Anticipated Completion Date: May 2025 Responsible Contact Person: Eric Hughey, Fiscal Manager, Asset Accounting & Surplus/Nataliya Samodov, GCA Director Planned Corrective Action (2): The University will be implementing Multi-book functionality in the Workday ERP to improve asset management including creation of multiple asset books to meet different accounting standards as well as tracking of the assets from acquisition to disposal. This implementation will provide active monitoring of assets to ensure compliance. Anticipated Completion Date: Fall 2025 Responsible Contact Person: Eric Hughey, Fiscal Manager, Asset Accounting & Surplus/Nataliya Samodov, GCA Director
Finding 547102 (2024-003)
Significant Deficiency 2024
Views of responsible officials and planned correction: The Board concurs with the recommendations that Kids’ Harbor, Inc. would be best served by segregating fiscal duties as outlined above. At the current time, the additional staff sufficient to implement the recommendation is not practical to move...
Views of responsible officials and planned correction: The Board concurs with the recommendations that Kids’ Harbor, Inc. would be best served by segregating fiscal duties as outlined above. At the current time, the additional staff sufficient to implement the recommendation is not practical to move toward a level of activity which may allow us to fully implement the recommendation. The Board will remain involved in the financial affairs of the Organization to provide oversight and independent review functions.
Finding 2024-003 – Documentation of Controls Auditee’s Response and Planned Corrective Action AUDITEE’S RESPONSE: The Housing Authority acknowledges the need for improved documentation of internal controls over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections. To address this, we...
Finding 2024-003 – Documentation of Controls Auditee’s Response and Planned Corrective Action AUDITEE’S RESPONSE: The Housing Authority acknowledges the need for improved documentation of internal controls over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections. To address this, we will review and update all policies and procedures to ensure they clearly define control measures and responsibilities; and draft new policies as needed. We will also implement a centralized system for maintaining control documentation and conduct periodic assessments to ensure compliance. The checklist used during the recertification process will ensure that all compliance requirements are met. Planned Implementation Date of Corrective Action: March 2025 Person Responsible for Corrective Action: Myrnissa Stone, Executive Director
Planned Corrective Action: Management agrees with this finding. Copies of the Verizon invoices for Hot Spots are given to the IT Department designee to collect and submit to the E-Rate Consultant. Prior to sending the invoices, the IT designee and CFO will meet to confirm the budgets units used and ...
Planned Corrective Action: Management agrees with this finding. Copies of the Verizon invoices for Hot Spots are given to the IT Department designee to collect and submit to the E-Rate Consultant. Prior to sending the invoices, the IT designee and CFO will meet to confirm the budgets units used and the submission. Scott Young is going to make contact with our E-Rate consultant, Sharon Dowdy, who will confirm the repayment of $80,750 of duplicate support by April 7, 2025. Persons responsible for corrective action: Scott Young, IT Project Manager; Jimmy Hogg, IT Director; Jackie Rowlett, District Treasurer. Anticipated corrective action implementation date: April 7, 2025.
View Audit 351448 Questioned Costs: $1
Finding 547091 (2024-003)
Significant Deficiency 2024
Condition The College is responsible for designing, implementing, and maintaining internal control over compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NS...
Condition The College is responsible for designing, implementing, and maintaining internal control over compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Corrective Action Plan Corrective Action Planned: The Registrar will pull a sample of students from the Clearinghouse enrollment update or change submissions to ensure NSLDS has been updated to reflect changes within the 60-day window. Name(s) of Contact Person(s) Responsible for Corrective Action: Marlene Neises, Executive Director for Institutional Effectiveness and Sponsored Programs; and David Brzeczkowski, Controller. Anticipated Completion Date: This will be completed by June 30, 2025.
Finding 547085 (2024-002)
Significant Deficiency 2024
Condition The College’s internal controls over compliance requirements over the return of Title IV funds (R2T4) were not operating effectively in 2024 as the College did not comply with the federal requirements as it relates to issuing a credit to a student. Corrective Action Plan Corrective Action ...
Condition The College’s internal controls over compliance requirements over the return of Title IV funds (R2T4) were not operating effectively in 2024 as the College did not comply with the federal requirements as it relates to issuing a credit to a student. Corrective Action Plan Corrective Action Planned: The College will review processes and data collection related to students’ withdrawal or leave of absence. The result of this review will be a full operational and procedural detail of responsibilities, roles, timelines and documentation associated with the accurate processing of all withdrawals. To include Student Records, Student Accounts, Financial Aid and Return to Title IV. Name(s) of Contact Person(s) Responsible for Corrective Action: Naomi Coe, Financial Aid Director; Mariana Sanabria, VP for Enrollment Services; Marlene Neises, Executive Director for Institutional Effectiveness and Sponsored Programs; David Brzeczkowski, Controller; and Amanda Hodgson, CIO. Anticipated Completion Date: A preliminary meeting is scheduled for March 31, 2025 to discuss the implementation of the processes and responsibilities pertaining to a student withdraw and leave of absence. This meeting will provide an outline of the internal controls and processes to be implemented by July 31, 2025.
View Audit 351446 Questioned Costs: $1
Finding 547079 (2024-001)
Significant Deficiency 2024
Condition The College’s internal controls over compliance requirements over reporting were not operating effectively in 2024 as the College could not provide timely populations that reconciled to the Schedule of Federal and State Awards (SEFA). Management provided multiple population listings during...
Condition The College’s internal controls over compliance requirements over reporting were not operating effectively in 2024 as the College could not provide timely populations that reconciled to the Schedule of Federal and State Awards (SEFA). Management provided multiple population listings during the audit process. Corrective Action Plan Corrective Action Planned: Monthly reconciliations for Federal and State awards will be finalized and submitted to Enrollment Services and the Finance Department on a timely basis. These reconciliations will include COD screenshots, monthly spreadsheets of all funding reconciliations and supporting documentation. Name(s) of Contact Person(s) Responsible for Corrective Action: Naomi Coe, Financial Aid Director; Mariana Sanabria, VP for Enrollment Services; David Brzeczkowski, Controller. Anticipated Completion Date: This corrective action has been established and will continue monthly. The final balancing of funds for the audit will be completed by July 31st of each year.
Finding 547066 (2024-002)
Significant Deficiency 2024
2024-002 Program: CDBG - Entitlement/Special Purpose Grants Cluster Financial Assistance Listing Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Year: All Grant Award Number: All Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Inter...
2024-002 Program: CDBG - Entitlement/Special Purpose Grants Cluster Financial Assistance Listing Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Year: All Grant Award Number: All Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Management's Response: We concur. Views of Responsible Officials and Corrective Action: The City has implemented the appropriate changes in the fourth quarter of fiscal year 2024 immediately after the findings were communicated. The City will continue to carry out the corrective actions that have been implemented. Name of Responsible Person: Jennifer Hennessy, Director of Finance Projected Implementation Date: 6.30.2025
2024-002 – Special Tests and Provisions (repeat of Finding 2023-002) Corrective action planned: Management will implement a series of corrective actions to address the findings to ensure consistent application of sliding fee discount. Actions to be taken are as follows: * Review of the sliding fee a...
2024-002 – Special Tests and Provisions (repeat of Finding 2023-002) Corrective action planned: Management will implement a series of corrective actions to address the findings to ensure consistent application of sliding fee discount. Actions to be taken are as follows: * Review of the sliding fee application to facilitate data collection for sliding fee discount program. * Implement a self-declaration or attestation for patients who cannot provide proof of income * Comprehensive training on the sliding fee program for all relevant staff * Implement monthly internal audits for sliding fee claims and provide feedback to staff based on findings and observations. Anticipated Completion Date: June 2025 Person Responsible for Corrective Action: Elizabeth David, CFO
Action planned/taken in response to finding: Management remains cognizant of the internal control structure and continues to evaluate cost effective opportunities for further improvement. Name(s) of the contact person(s) responsible for correction action: Mike Koltes, Business Services Director Pl...
Action planned/taken in response to finding: Management remains cognizant of the internal control structure and continues to evaluate cost effective opportunities for further improvement. Name(s) of the contact person(s) responsible for correction action: Mike Koltes, Business Services Director Planned completion date for corrective action: Ongoing
The University will strengthen internal controls and monitoring processes to ensure compliance with Title IV credit balance regulations. Specific corrective actions include: 1. Implementing a weekly audit of credit balances within the student financial system to identify and initiate refund process ...
The University will strengthen internal controls and monitoring processes to ensure compliance with Title IV credit balance regulations. Specific corrective actions include: 1. Implementing a weekly audit of credit balances within the student financial system to identify and initiate refund process when a Title IV credit balance exceeds the allowable time frame. 2. Providing and accessing additional training to financial aid and student accounts personnel on Title IV regulations regarding credit balances and timely refunds. 3. Establishing a formalized procedure for escalating unresolved balances to senior financial administrators for immediate corrective action.
View Audit 351424 Questioned Costs: $1
Corrective Action The improper activity was identified in October 2023 and the following actions were subsequently taken: • Two caseworks and a supervisor were terminated. • The agency's Executive Director retired. • The agency's Controller was temporarily elevated to Interim Administrator, overseei...
Corrective Action The improper activity was identified in October 2023 and the following actions were subsequently taken: • Two caseworks and a supervisor were terminated. • The agency's Executive Director retired. • The agency's Controller was temporarily elevated to Interim Administrator, overseeing day-to-day operations and reviewing all agency disbursements. • The central accounting department revised the check processing procedures to ensure that the following documentation accompanied housing related check requests: o W-9 signed by the vendor o A signed Promissory Agreement from the client, landlord and caseworker if the agency is paying Rent/Sec Dep. o Proof of Ownership for the property (Deed, Tax bill, NJ Parcels website) documentation. The Proof of Ownership documentation must match the W-9. Management has taken steps to ensure that the rental properties for which assistance will be rendered are in fact owned by the landlord stated on the lease. o Copy of an executed rental lease. o Rent Ledger, or a letter from the Landlord on their letterhead detailing client past and overdue charges/payments. Should include dates, amounts, etc. o Proof of Hardship - case management notes detailing hardship are sufficient for the Accounting Dept, although not necessarily sufficient for the requirement of the grant. • Policy changes with regard to check distribution have been modified. All checks are mailed directly to the vendor/payee from the central accounting department. • Two supervisors replaced the one terminated supervisor in order to ease the amount of supervision duties tasked to one person. • A new Executive Director for the Organization was hired in February 2024. • Created and filled the position of Grants Compliance Specialist. This position is responsible to: o Review, revise and create, where needed, policies/procedures to ensure that 0MB Uniform Administrative Requirements are being considered and followed in the administering of all grant funding. o Responsible for regularly reviewing client files on a judgmental basis in order to ensure adherence to the agency's policies and procedures. • Mandated the universal use of ETO Case Management Solution as the soul repository of client information, case notes with a link to electronic client documentation files on the agency network. This provides electronic access to client case files as well as an electronic audit trail. Projected Completion Date As mentioned, the actions note above have been implemented. Management and the Grant Compliance Specialist continue to review, modify and communicate policies/procedures with all case management staff. Contact Person Robert Waite, Controller 856-342-4186; robert.waite@camdendiocese.org If you have questions or concerns regarding this Plan, please reach out to Robert Waite, Controller using the phone number or email address above. Robert T Waite, Controller
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